Atiku Warns of Constitutional Breach Over Gazetted Tax Acts

Former Vice President of Nigeria, Atiku Abubakar, has warned that the gazetting of the country’s tax acts may amount to a constitutional breach, raising serious concerns about legislative integrity and the law-making process.

In a statement issued in Abuja on Sunday, Abubakar said the Senate’s confirmation that the version of the tax act published in the official gazette differs from what was passed by the National Assembly posed grave constitutional questions.

He argued that any law published in a form not approved by parliament is invalid. “Section 58 of the Constitution outlines law-making clearly, requiring passage by both chambers, presidential assent, and gazetting; gazetting alone neither creates nor amends law.

“Gazetting is an administrative act of publication; it does not create law, amend law, or cure illegality. Where a gazette misrepresents legislative approval, it has no legal force.

“Any post-passage alteration without legislative approval constitutes forgery, not clerical error, and no directive from Senate President Godswill Akpabio or Speaker Tajudeen Abbas can validate it.

“Attempts to rush re-gazetting while stalling investigation undermine parliamentary oversight and set a dangerous precedent, as illegality cannot be cured by administrative speed,” he said.

Atiku stressed that his position should not be interpreted as opposition to tax reform, but rather as a defence of constitutional order and legislative credibility. According to him, only a fresh passage by the National Assembly, followed by presidential assent and proper gazetting, can produce a valid and enforceable law for Nigeria.